Employment Pass Singapore: Expat Guide 2026

What the Employment Pass is

The Employment Pass is a work visa issued by Singapore's Ministry of Manpower (MOM) for foreign professionals, managers and executives. It is the most common route for skilled foreign nationals employed by Singapore-registered companies. The EP is employer-specific — it is tied to the company that applies for it on your behalf.

EP holders have the right to live and work in Singapore for the duration of their pass. They can also leave and re-enter freely without a separate re-entry permit (unlike Permanent Residents, who need one). The EP does not confer PR status and does not automatically lead to citizenship, though it is one of the qualifying routes for a PR application.

Eligibility and COMPASS

Since 2023, MOM assesses EP applications using the COMPASS (Complementarity Assessment Framework) scoring system. COMPASS moves beyond a simple salary threshold and evaluates candidates across four criteria, each worth up to 20 points:

• Salary — how the applicant's fixed monthly salary compares to the median salary of local professionals in the same occupation and age group.
• Qualifications — whether the applicant holds a degree from a recognised institution, with additional weight for top-ranked universities.
• Diversity — whether hiring the applicant improves the nationality diversity of the employer's PMET (Professional, Manager, Executive, Technician) workforce.
• Local workforce support — whether the employer has a strong track record of hiring and developing Singaporean PMETs relative to industry peers.

Applicants need at least 40 points to qualify. Bonus points (up to 10 each) can be awarded for strategic economic activity — working in a shortage occupation on MOM's Shortage Occupation List, or for employers with outstanding workforce development track records.

In practice, most EP applications from well-qualified professionals at established employers pass. Applications are more likely to be scrutinised when the applicant's salary sits close to the minimum, the employer has a low diversity score, or the role is in a sector with high local supply.

Salary requirements

The minimum fixed monthly salary for a new EP application (as of 2025) is:

• S$5,600 for most sectors
• S$6,200 for the financial services sector

These minimums increase with age. MOM publishes indicative salary benchmarks by occupation and age on its COMPASS calculator. A 40-year-old applicant in a technology role will need a higher salary than a 28-year-old in the same occupation to score equivalently on the salary criterion.

The salary threshold refers to fixed monthly salary only — variable bonuses, allowances and benefits are not counted, though they can affect PR applications later.

MOM reviews and typically increases these thresholds periodically. Always check the MOM website for the current figures before applying.

Application process

EP applications are submitted by the employer (or an appointed employment agent) via MOM's EP Online portal. As the applicant, you do not apply directly — your employer initiates the process.

What your employer submits

• Your personal details and passport information
• Your highest educational qualification and the issuing institution
• Your fixed monthly salary for the role
• The job title and job description
• The company's UEN (Unique Entity Number) and employment details

Timeline

Most applications submitted online receive an outcome within three weeks. Some applications — particularly for first-time hires in certain sectors, or where MOM requests additional documents — may take longer. If MOM requires clarification, your employer will be contacted directly.

In-Principle Approval (IPA)

When the EP application is approved, MOM issues an In-Principle Approval (IPA) letter. This serves as a temporary entry permit allowing you to travel to Singapore to complete registration. The IPA is typically valid for six months. Once in Singapore, your employer completes the formal issuance and you receive your EP card.

SingPass registration

Once your EP is issued, you can register for SingPass — Singapore's national digital identity platform. SingPass is used for a wide range of government services including filing income tax, accessing CPF information (for PR holders), booking certain healthcare services and more. Registration requires your FIN number (printed on your EP card) and is done via the SingPass website or app.

Dependant and family passes

EP holders earning S$6,000 or more per month can apply for a Dependant's Pass (DP) for:

• A legally married spouse
• Unmarried children under 21 (including legally adopted children)

EP holders earning S$12,000 or more per month can apply for a Long-Term Visit Pass (LTVP) for:

• Parents
• Parents-in-law
• Step-children or handicapped children over 21
• Common-law spouses

DP holders may be eligible to work in Singapore. A DP holder whose spouse holds an EP can apply for a Letter of Consent (LOC) to work for a specific employer, or may qualify to apply for their own EP or S Pass if they meet the criteria independently.

DP applications are submitted by the EP holder's employer alongside or after the EP application, via EP Online.

Renewal

Employment Passes are typically issued with a validity of one to two years, though two years is standard for most first-time EP holders. Renewal applications should be submitted at least one month before expiry. The employer submits the renewal via EP Online.

MOM may re-assess the application under COMPASS on renewal, particularly if your salary, role or employer has changed. Renewals are generally straightforward if your circumstances are stable and your salary has kept pace with benchmark increases.

If your EP is not renewed in time and lapses, you will need to leave Singapore and reapply from outside the country. This is avoidable with timely employer action.

Changing jobs

Your EP is tied to your current employer. When you change jobs:

• Your new employer must submit a fresh EP application before you start work
• Your existing EP is cancelled when your employment with the old employer ends
• You should not start work at the new company until the new EP is approved and issued
• The transition period carries some risk if your new EP is delayed — plan ahead and ensure your new employer initiates the application early

If you are between employers and your EP has been cancelled, you cannot legally work in Singapore. There is no automatic grace period, though MOM's Short-Term Visit Pass (STVP) can sometimes bridge short gaps — discuss this with your employer or an immigration agent if relevant.

Salary negotiation often affects EP processing time on a new application. If your new salary is significantly higher than your current EP salary, no additional issues typically arise. If it is lower, the COMPASS assessment may be more closely reviewed.

Tax and CPF implications

EP holders pay Singapore income tax on Singapore-sourced income. Tax residency depends on the number of days you spend in Singapore in a calendar year:

• 183 days or more — assessed as a tax resident, subject to progressive rates from 0% to 24%
• Fewer than 183 days — assessed as a non-resident, subject to a flat 15% rate (or the resident rate, whichever is higher) on employment income

First-year EP holders who arrive part-way through the year may qualify for special first-year concessions under IRAS's administrative rules.

EP holders do not contribute to CPF (Central Provident Fund). CPF contributions begin from the first month of Permanent Residency and are made by both employer and employee at graduated rates for the first two years before stepping up to full rates.

Income tax returns are filed annually via IRAS's myTax Portal, accessible with SingPass. Most EP holders who have only employment income with no other complexity find the filing process straightforward.

EP and Permanent Residency

The Employment Pass is one of the eligible routes for applying for Singapore Permanent Residency (PR). ICA (Immigration and Checkpoints Authority) assesses PR applications on a holistic basis, considering:

• Employment history and salary level in Singapore
• Educational qualifications
• Duration of residence in Singapore
• Family ties to Singapore citizens or PRs
• Economic and community contributions
• Age of applicant and dependants

There is no published minimum EP holding period required before applying for PR, but most successful applicants have been resident in Singapore for two to three years or more. PR applications are submitted online via ICA's e-PR system. Processing typically takes six to twelve months.

PR status is initially granted for five years. Renewal is subject to re-assessment by ICA and requires demonstrated continued ties to Singapore.

Getting organised before you arrive

Most EP holders arrive in Singapore with the work pass sorted but everything else still to do — housing, healthcare, schooling for children, financial account setup, insurance and more. These take more coordination than most people expect, and lead times for some services (international school registration, specialist doctors, property shortlisting) are longer than in other cities.

SG Expat Desk helps EP holders and their families submit structured briefs — covering their timeline, requirements and priorities — so that suitable local professionals can be identified before introductions are made. There is no obligation, no sales pressure and no fee to submit.

Frequently asked questions